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IRSOther IRS Forms (1000–1999)

Official form guide

Form 10301: 10301

IRS Form 10301 is the application to transfer assets of a tax‑exempt organization to another organization. Use it when a 501(c)(3) or similar charity wants to dissolve and move its property to a successor entity.

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Form Overview

IRS Form 10301 - 10301

IRS Form 10301 is the application to transfer assets of a tax‑exempt organization to another organization. Use it when a 501(c)(3) or similar charity wants to dissolve and move its property to a successor entity.

The form captures the organization’s identifying information, details of the assets, the recipient organization’s data, and the legal basis for the transfer.

Risk Radar

Scan points
  • 1Submitting the form without IRS approval can turn a tax‑free transfer into a taxable distribution.
  • 2Incorrect EIN or name causing rejection
  • 3Missing or incomplete asset schedule
  • 4Recipient organization not qualified as a tax‑exempt entity
  • 5Unsigned or improperly dated form

Plain English

If a nonprofit is shutting down and wants to give all its money, property, and other assets to another charity, it files Form 10301. The IRS reviews the transfer to confirm it meets the rules for preserving tax‑exempt status.

Submission Date

  • Filing date: 2017-02-09 00:00:00
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

entitymoney

Hover a term to preview the meaning.

What this form is for

  • Use when dissolving a 501(c)(3) and moving all assets to another exempt organization.
  • Do not use for partial asset sales or for transfers to for‑profit entities.
  • If the recipient is a private foundation, consider Form 1023‑R instead.

Form selector

Use this form or another form?

Partial asset sale

Only for partial disposals; full transfer needs 10301

✓ Verify asset value limits

Form 990‑T

Transfer to a for‑profit

IRS does not permit tax‑exempt asset transfer to profit

✓ Seek professional advice

Not applicable

Merger of two charities

Merger requires different reporting

✓ Confirm both entities’ eligibility

Form 990‑M

Deadline or filing window

There is no fixed calendar deadline, but the IRS must approve the application before any assets are transferred. File as soon as the dissolution plan is finalized to avoid delays. If the organization’s fiscal year ends Dec 31, aim to have approval before the year‑end to reflect the transfer in that year’s Form 990.

  • —Total fair market value of assets | sum of listed values | Transfer value total | Verify no double‑counting

Checklist

What you need before filling it out

1

Organization EIN

IRS determination letter · Form 1023 or 1024 approval

⚠ Typos common✕ High
2

Asset inventory

Detailed schedule of assets · Internal asset register

⚠ Missing valuations✕ Medium
3

Recipient EIN

IRS determination of recipient · Form 1023 of recipient

⚠ Wrong number often entered✕ High
4

Board resolution

Written board approval of dissolution · Meeting minutes

⚠ Unsigned copy✕ Medium
5

State dissolution filing proof

Certificate of dissolution · State corporate filing portal

⚠ Not filed can invalidate transfer✕ High

Before you submit

  1. 1Verify the form edition matches the IRS website date
  2. 2Confirm all EINs and legal names are exact
  3. 3Check that every asset is listed with fair market value
  4. 4Attach board resolution and state dissolution certificate
  5. 5Include recipient’s IRS determination letter
  6. 6Sign and date the form as an authorized officer
  7. 7Make a photocopy of the complete packet for records
  8. 8Mail to the correct IRS address with postage paid
  9. 9Track delivery and retain the receipt

How to file this form

  1. 1Gather dissolution documents and asset schedule
  2. 2Complete Part I (dissolving organization) and Part II (recipient) on Form 10301
  3. 3Attach required supporting documents listed in the instructions
  4. 4Have an authorized officer sign and date the form
  5. 5Mail the package to the IRS Exempt Organizations Determinations Unit
  6. 6Wait for IRS acknowledgment before transferring any assets

Known limitations

  1. 1Form instructions do not specify a processing time; estimates are based on historical averages.
  2. 2No electronic filing option for all cases; some may require paper submission.
  3. 3IRS may request additional documentation not listed in the instructions.
  4. 4The form does not cover partial asset transfers; a different form is needed.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 10301 is currently active for the 2024 tax year. The latest revision was issued in October 2023. Check the IRS website for any newer edition before filing.

What changed or needs a fresh check

  • Edition date – confirm the form shows the 2023 revision
  • Fee – no filing fee for Form 10301
  • Mailing address – use the current IRS Exempt Organizations Determinations Unit address
  • Signature line – ensure an authorized officer signs and dates
  • Attachments – include dissolution documents and asset schedule

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Quick Facts

The board of the dissolving tax‑exempt organization files the form, usually through its authorized officer or legal counsel.
The form captures the organization’s identifying information, details of the assets, the recipient organization’s data, and the legal basis for the transfer.
File Form 10301 before the dissolution is finalized and before any assets are transferred; the IRS must approve the application prior to the transfer date.
Submit the completed form by mail to the IRS Exempt Organizations Determinations Unit, Chicago, IL. Some cases may be accepted electronically via the IRS e‑file system for exempt organizations.
Errors can delay IRS approval, force a re‑submission, or cause the transfer to be treated as a taxable event, jeopardizing the organization’s tax‑exempt status.
Gather the organization’s EIN, articles of dissolution, and a detailed asset inventory. Fill out Part I (organization info) and Part II (recipient info). Attach the required supporting documents, sign, and mail to the address listed in the instructions. Wait for the IRS acknowledgment before moving any assets.

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After you file

  1. 1Keep the IRS acknowledgment letter in the organization’s permanent records.
  2. 2Record the approval date and reference number in the asset ledger.
  3. 3Proceed with the asset transfer only after written IRS approval.
  4. 4Update the final Form 990 to reflect the dissolution and asset transfer.
  5. 5Notify state charity regulators of the completed transfer.
  6. 6Store copies of all supporting documents for at least three years.

Sources

  • SRCIRS Form 10301 instructionsconfirms purpose and filing address
  • SRCIRS Publication 557outlines asset transfer rules for exempt organizations
  • SRCIRS websiteshows latest edition date (Oct 2023)
  • SRCIRS Determinations Unit addressChicago, IL mailing address
  • SRCNo filing fee listed in official instructions
  • SRCSignature requirementsstated in Form 10301 instructions

Common confusion points

Form vs. Schedule – Users think Schedule A is part of 10301; verify only the listed attachments are required.

Recipient eligibility – Mistakenly assume any nonprofit qualifies; confirm recipient has a valid IRS exemption.

State vs. federal dissolution – State filing is separate; ensure both are completed before transfer.

Asset valuation method – Some think market price is optional; IRS expects fair market value for each asset.

Signature authority – Board members think any officer can sign; only an authorized officer or counsel may sign.

Workflow map

Related forms and next steps

2 signals

Before

Form 1023 (initial exemption) | Used with: Form 10301 when dissolving

Current

10301

After

None listed

Often used with

Form 990‑T (partial asset disposals) | After: Form 990 (final return) | If something goes wrong: File Form 990‑EZ with explanatory statement

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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